• Schedule 23 PAYGW - special tax table for payments to individuals performing work or services in the JPDA

    This document is available to download in PDF format [NAT 7288, 55KB).

    This document is a withholding schedule made by the Commissioner of Taxation, in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to withholding payments covered by Subdivision 12-B of Schedule 1 and made on or after 1 January 2007.

    Attention

    Note: Example 1 in the schedule is incorrect. A rate of 20% has been applied for tax payable to Timor-Leste. This rate should be 18% because 90% of the JPDA amount is also subject to tax in Timor-Leste at the rate of 20% (that is, 90% x 20% = 18%). Therefore, the tax payable to Timor Leste would be $1,584 and the amount to be withheld and paid to the Australian Taxation Office is $1,558 ($3,142 - $1,584). The tax table is currently being updated.

    End of attention

    Who should use this table?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Use this table if you make payments to individuals for work or services performed in the Joint Petroleum Development Area (JPDA) where:

    • the payment is covered by Subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953, and
    • the payee has provided you with a valid Tax file number declaration (NAT 3092).
    Last modified: 26 Nov 2008QC 21038